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BBA3B04

The BBA3B04 Corporate Accounting course covers financial reporting standards, IFRS, and Indian Accounting Standards, focusing on the preparation and analysis of financial statements and accounting ratios. Students will learn to apply these concepts through various modules, including redemption of securities and financial statement preparation. The course includes assessments through internal tests, case studies, and presentations, with a total of 100 marks available.

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13 views

BBA3B04

The BBA3B04 Corporate Accounting course covers financial reporting standards, IFRS, and Indian Accounting Standards, focusing on the preparation and analysis of financial statements and accounting ratios. Students will learn to apply these concepts through various modules, including redemption of securities and financial statement preparation. The course includes assessments through internal tests, case studies, and presentations, with a total of 100 marks available.

Uploaded by

aaliyaarshad81
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Core Course BBA3B04

BBA3B04 Corporate Accounting


Credit Hours/week Marks
Internal External Total
4 6 20 80 100

Course Outcomes

Expected Course Outcome Learning PSO


Course Upon completion of this course, students will Domain No
Outcomes be able to;
CO1 Define the concepts and principles related to Remember PSO1
financial reporting standard, redemption of
securities, preparation of financial statements
and accounting ratios.
CO2 Compare and contrast the similarities and Understand PSO2
differences between IFRS and Indian
accounting standards.
CO3 Apply financial reporting standards and Apply PSO3
principles to prepare financial statements for
different types of corporate entities.
CO4 Analyze the implications of redemption of Analyze PSO4
securities on a company's capital structure and
financial position.
CO5 Critique the financial statements of companies Evaluate PSO5
using accounting ratios and recommend
strategies for improvement.
CO6 Synthesize knowledge of financial reporting Create PSO6
standards, redemption of securities, and
accounting ratios to develop comprehensive
financial reports for decision-making purposes.

COURSE CONTENT

Module 1 10 hours
Financial Reporting Standards: Concept of accounting
standard - International Financial Reporting Standards (IFRS)
and Indian Accounting Standards-IFRS convergence in India -
List of IFRS and IndAS with objectives - Conceptual
framework - Elements of financial statements - Recognition,
Measurements, Presentation and Disclosure.
Module 2
IFRS Converged Indian Accounting Standards:Concept of IndAS-
Objective, Scope, Recognition and Measurement of :Inventories (Ind
AS 2), Income tax (IndAS 12), Accounting for tangible non-current
assets (IndAS 16), Borrowing costs ( IndAS 23), Provisions, 20 hours
Contingent liabilities and Contingent assets (IndAS 37), Accounting
for intangible assets ( IndAS 38).(Basic problems only)

Module 3 15 hours
Redemption of Securities: Redemption of Preference Shares – Rules
and Accounting - Redemption of Debentures – Important Provisions -
Accounting for Redemption: by conversion, by lot, by purchase in the
open market (cum-and ex-interest).
Module 4 20 Hrs
Preparation of Financial Statements: Contents of financial statements
of a joint stock company as per the Companies Act 2013 - Preparation
of Statement of Profit &Loss, Statement of changes in equity, Balance
Sheet(IndAS1) and Cash flow statement(IndAS7).

Module 5. 15 hours
Accounting Ratios: Concept of ratio – Accounting ratio – Meaning,
Uses and Limitations – Classification of Accounting Ratios -
Computation of Profitability Ratios, Liquidity Ratios, Solvency Ratios
andActivityRatios.
Mode of Face to Face Instruction: This involves attending traditional classroom
Transaction lectures and participating in in-person discussions and activities with the
instructor and fellow students.
Peer to Peer learning: Students have to select a topic in the course and
present it in the class which providing opportunity for critical thinking
and feedback.
Group Discussion: Group discussion will be conducted based on the
relevant topic in the course that will improve students’ thinking and help
them to construct their own meaning about academic contents.

Mode of Internal Assessment (20 Marks)


Assessment 1. Internal Test – One internal test (8 Marks)
2. Submission of case study report – every student has to conduct a case study submit the case report ( Consider as
assignment 4 Marks)
3. Seminar Presentation – Course instructor gives a list of topics based on the syllabus and the students have to select
a topic and present in the the class (4 Marks)
4. Class room participation based on attendance (4 Marks). Students involvement in the class room discussions will
be assessed by the course instructor
External Assessment (80 Marks)

Mark distribution for setting Question paper


No of Questions: 27

Module Marks

Module1: 14

Module 2: 27

Module 3: 21

Module: 4 28

Module: 5 20

Reference Books:
1. Chintan Patel, BhupendraMantri, Indian Accounting Standards,
TaxmannPublications.
2. T. P, Ghosh , Illustrated Guide To Indian Accounting Standards,
TaxmannPublications.
3. B. D, Chatterjee, Illustrated Guide To Indian Accounting Standards,
TaxmannPublications.
4. M.C. Shukla, T.S. Grewal and S. C. Gupta, Advanced Accounts, S. Chand &Co.,
NewDelhi.
5. S.N. Maheswari and S.K. Maheswari, Financial Accounting.
6. R.L. Gupta and Radhaswamy, Advanced Accounting, Sultan Chand & Sons,
NewDelhi.
7. Ashok Sehgal and Deepak Sehgal, Advanced Accounting, Volume2,Taxmann,
NewDelhi.
8. Jain and Narang, Financial Accounting, Kalyani Publishers.
9. P.C. Tulasian, Introduction to Accounting, PearsonEducation.

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